https://www.taxtmi.com/caselaws?id=366397 Authority to institute a cheque dishonour complaint and proof of foundational transaction facts are prerequisites to invoking statutory presumptions under the Negotiable Instruments Act. The purported proprietor admitted signing transaction documents only as an authorised signatory and lacked documentary proof of proprietorship; the later certificate relied upon was treated as doubtful. Delivery of goods and the underlying transaction were also not reliably proved because of documentary gaps, inconsistent details and an unrebutted handwriting expert's report. Consequently, the complaint lacked established authority and the presumptions regarding cheque liability did not arise, resulting in affirmation of the acquittal. en-us Tue, 31 Jul 2018 00:00:00 +0530 Tue, 04 Sep 2018 07:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366397 Authority to institute a cheque dishonour complaint and proof of foundational transaction facts are prerequisites to invoking statutory presumptions under the Negotiable Instruments Act. The purported proprietor admitted signing transaction documents only as an authorised signatory and lacked documentary proof of proprietorship; the later certificate relied upon was treated as doubtful. Delivery of goods and the underlying transaction were also not reliably proved because of documentary gaps, inconsistent details and an unrebutted handwriting expert's report. Consequently, the complaint lacked established authority and the presumptions regarding cheque liability did not arise, resulting in affirmation of the acquittal. Case-Laws Indian Laws Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366397